Evidence of Irregulatiries in OSCIPS: An Audit Examination Analysis Conducted by the Court of Auditors of the Union
DOI:
https://doi.org/10.16930/2237-766220192673Keywords:
Oscip, Accountability, Public funds.Abstract
This research identifies irregularities committed in the terms of partnerships celebrated with Civil Society Organizations of Public Interest (Oscip) in audits conducted by the Federal Court of Accounts (TCU), as well as to verify accountability practices in TCU audit activities. In order to operationalize the study, we adopted a document and technical examination to analyze TCU's judgments regarding the audits executed in the accounts of government partnerships with Oscips. The research identified 77 judgments with irregularities in the period from 2005 to 2016, which favored a total of 62 Oscips involved in deviations. The irregularities are related to the lack of knowledge of the norms in the elaboration of accountability, lack of adequate administrative control in the execution of the resources, and also, situations of financial overbilling and deviation of project purposes. Additionally, we observed that the control of norms and laws is the main aspect of the TCU's analysis regarding aspects of accountability, lacking better pieces of evidence on the performance of these organizations and transparency in the execution of the projects.References
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